文章以263家上市公司2009年—2015年的面板数据为基础,实证分析了企业内外部因素对企业社会责任信息披露的影响.研究结果显示政府、媒体所造成的外部压力对企业社会责任信息披露水平具有正向相关性;企业内部因素中的企业规模对社会责任信息披露水平具有正向影响、盈利能力与社会责任信息披露水平不显著相关、财务风险则对社会责任信息披露水平存在负向影响,表明企业规模越大越有压力和动力提高披露水平,盈利能力强弱对社会责任披露水平推动作用不明显,但若企业负债经营则只会更关注生存问题.%Based on the panel data of 263 listed companies from 2009 to 2015, this paper analyzes the impact of internal and external factors on corporate social responsibility disclosure. The research result shows that the external pressure caused by the government and media has positive impact on CSRD. Meanwhile, among the internal factors, firm size has positive impact on CSRD while financial risk shows negative impact and profitability shows no significant correlation with CSRD, which suggests that the bigger scale of enterprises are under more pressures to improve CSRD, the higher financial risk the enterprises face will force them focus more on survival than improving CSRD, however, the profitability has no obvious impact on improving CSRD.
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